How would a debit balance in Unrealized Gain (Loss) on Available-for-Sale Investments be reported in the financial statements?

What is incorrect here? Available options are: Accounts Payable, Accounts Receivable, Accumulated Depreciation, Bond Premium, Bonds Payable, Building, Cash, Common Stock, Cost of Goods Sold, Delivery Expense, Depreciation Expense, Discount on Bonds Payable, Dividends Declared, Finance Costs, Goodwill, Intrest Expense, Intrest Income, Intrest Payable, Intrest Receivable, Land, Merchandise Inventory, Micellanious Expense, Other Expenses, Sales, Sales Discounts, Sales Returns and Allowances, Finance Costs, Goodwill

Which of the following accounts would not be reported in the “Other Expenses and Losses” section of a multi-step income statement?   Select one: Interest expense Loss on the sale of equipment Unrealized holding loss on equity investments Amortization expense

Any gain or loss on the restatement of non-monetary items is included: In the profit or loss, without separate disclosure. O In the profit or loss, with separate disclosure. In the other comprehensive income. As part of the equity section in the balance sheet.